General Fund and ISF Overview

FY 2024 - 2033 Capital Improvement Program

General Fund Transfers to CIP Funds

Five of the 24 CIP Funds rely on transfers from the General Fund for project expenses. The FY24 transfers, shown below, are approximately 45% lower than the FY23 transfers.

ISF Funding within CIP Funds

Four of the CIP funds are also Internal Service Funds, meaning they use Internal Service Fees to finance project expenses. Internal Service Fees are collected when one City department provides a service to another, drawing those service expenses from the operating budget of the benefiting department. Although some departments are funded by Enterprise Funds, many are part of the General Fund. For this reason, the Internal Service Fees paid by General Fund-supported departments have an impact on the General Fund. The FY24 ISF transfers, shown below, are approximately 10% higher than FY23 ISF transfers.